need help with part b please

At the end of 2022, Pharoah Co. has accounts receivable of $799,500 and an allowance for doubtful accounts of $59,300. On January 24,2023 , the company learns that its receivable from Megan Gray is not collectible, and management authorizes a write-off of $7.500 (a) Your answer is correct. Prepare the journal entry to record the write-off. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) 2 Your answer is incorrect. What is the cash realizable value of the accounts receivable before the write-off and after the write-off